A tax invoice is a document a GST-registered seller issues for a taxable sale, so the buyer can claim a GST credit. A standard till receipt can serve as a tax invoice if it contains the information the Australian Taxation Office (ATO) requires.
For lower-value sales the requirements are fewer, typically including the words "tax invoice", the seller's identity and ABN, the date, a description of what was sold, the GST amount or a note that the price includes GST, and the amount. Higher-value sales require extra details, such as the buyer's identity or ABN. Thresholds are set by the ATO, so check current rules.
Retail and hospitality POS systems print or email receipts that can be configured to meet these rules. Businesses that serve other businesses, such as cafes with corporate customers, will often be asked for a tax invoice with the customer's details added.
Common errors include missing the ABN, not labelling the document as a tax invoice, and showing GST incorrectly on mixed taxable and GST-free items. Check how your POS handles GST-free products such as some basic foods, and confirm your receipt template with your accountant.
Correct tax invoices avoid disputes and rejected claims. This is general information only; confirm requirements with the ATO or a tax professional.